When and where is the Child Tax Credit used?

The child must be your child, stepchild, foster child, sibling, step-sibling, grandchild, or niece or nephew that is treated as your own child. An adopted child[2] needs to be legally adopted.

The child you are claiming must not provide more than half of their own support.

The child must be a U.S. citizen, U.S. national, or U.S. resident alien. They must have lived with you for more than half of the year.

Child Tax Credit Income Limits

The tax credit is reduced based on your income for the year. The credit depends on your filing status[3] and starts to reduce when your income is $55,000 for married couples filing separately, $110,000 for married couples filing jointly, and $75,000 for single, head of household and qualifying windows or widowers.

The child tax credit is reduced by $50 for each $1,000 of income above the above limitations.

You may be able to claim the Additional Child Tax Credit if the amount of your Child Tax Credit is more than the amount of the income tax you owe. For More information see the IRS publication on Child Tax Credit[4].